N.D. Cent. Code § 57-38.1-03: Nonresident taxpayer

For purposes of allocation and apportionment of income under this chapter, a taxpayer is taxable in another state if:

1.In that state the taxpayer is subject to a net income tax, a franchise tax measured by net income, a franchise tax for the privilege of doing business, or a corporate stock tax; or

2.That state has jurisdiction to subject the taxpayer to a net income tax regardless of whether, in fact, the state does or does not.